VAT – Local authority – sports and leisure facilities – whether economic activity – Art 9 PVD – whether engaging as a public authority – Art 13 PVD – Note 3 Group 10 sch 9 VATA 1994
Cases:
- Chelmsford City Council v Revenue & Customs
- Mid Ulster District Council v Revenue & Customs
- Midlothian Council v Revenue & Customs
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